1999 (5) TMI 274

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..... The issue involved in this appeal preferred by Revenue is whether the benefit of Notification No. 53/88 dated 1-3-1988 is available to the film labels manufactured by M/s. Johnson and Johnson Ltd. 2. The respondents have submitted the written submissions and have requested to decide the matter on merit. We therefore, heard Sh. H.K. Jain, ld. SDR who submitted that as per Note 15 to Chapter 39 o .....

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..... arty. They had submitted an affidavit of Harshadray Dhirajlal Doshi who is dealing in teflon wires and cables, tapes, labels and other polymer goods. According to him the impugned product is self adhesive narrow width products containing printed matter on one side, in different sizes, length and they can be used as tapes. 3. We have gone through the submissions of both the sides. We observe that .....

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